Exemption from foreign tax credit limit. If your only foreign income is passive income and the total of all your foreign taxes shown on Forms 1099-DIV, Dividends and Distributions, 1099-INT, Interest Income, and similar statements is not more than $300 ($600 if married filing jointly), you can make an election not to be subject to the foreign tax credit limit. If you make this election, you can claim a foreign tax credit without filing Form 1116, Foreign Tax Credit (Individual, Estate, Trust, or Nonresident Alien Individual). See How To Figure the Credit.

Change of address. If your address changes from the address shown on your last return, use Form 8822, Change of Address, to notify the Internal Revenue Service.

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843- 5678) if you recognize a child.

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